Colorado county rules
San Miguel County, CO vacation rental rules and taxes
San Miguel County’s rentals are concentrated in Telluride and Mountain Village, which each require their own rental license and collect their own taxes. We haven’t yet confirmed the county’s rules for homes outside the towns.
Checked against official sources November 8, 2026We haven’t confirmed San Miguel County’s short-term rental rules for unincorporated areas yet. Ask the county before you list. Town pages: Telluride and Mountain Village.
What to do
Get a state sales tax license
Needed for any rental unless a platform covers all your taxes.Source
Then your town or area
Towns set their own rental licenses and collect their own taxes, and the county’s rules cover only areas outside town limits. Pick your area.
Towns
Mountain Village
Mountain Village, the ski village above Telluride, requires its own short-term rental license and business license. According to a 2026 property manager’s guide, stays owe 9.47% sales tax plus a 4% short-term rental tax, and owners file the town taxes themselves in MUNIRevs. Many condo HOAs add their own limits.
Full guideTelluride
Telluride requires a short-term rental license: homes in the Residential Zone and Limited licenses are held to 29 nights a year, while Classic licenses elsewhere have no night limit but pay a per-bedroom regulatory fee. No one can hold more than two licenses. Stays owe 17.22% in taxes, and platforms don’t collect the town’s 11%.
Sources
- Sales & Use Tax Topics: Rooms & Accommodations · Colorado Department of Revenue
- Colorado Airbnb market data (active listings) · AirROI
A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.